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The DGT confirms that contributions of membership shares from a community of goods to a company may benefit from the special non-cash regime, provided the requirements of the LIS are met, including that the community of goods maintains commercial accounting.
Cuestión planteada Si la operación descrita podría acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, en especial en lo que se refiere a la existencia de un motivo económico válido.
La aportación de la cuota ideal de cada partícipe en una comunidad de bienes se considera una aportación no dineraria especial según el artículo 87.1 de la LIS. Para acogerse al régimen especial, la entidad adquirente debe ser residente en España, el aportante debe mantener al menos un 5% del capital y los elementos deben estar afectos a actividades empresariales. Además, la comunidad de bienes debe llevar la contabilidad conforme al Código de Comercio o legislación equivalente. Los motivos de reestructuración familiar planteados podrían ser económicamente válidos, sujeto a comprobación de los hechos.
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